Feiler v. United States

62 F.3d 315 76 A.F.T.R.2d 95 -5919, 95-2 USTC P 50,448 , 95 Cal. Daily Op. Serv. 6256 , 95 Daily Journal D.A.R. 10 ,657 Jeffrey FEILER; Kathy Feiler; Inman, Weisz & Steinberg, Plaintiffs-Appellants, v. UNITED STATES of America; United States Treasury Department; United States Internal Revenue Service, Defendants-Appellees. No. 92-56378. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 5, 1994. Decided Aug. 8, 1995. Barry M. Weisz and Hali E. Ziff, Inman, Weisz & Steinberg, Beverly Hills, CA, for plaintiffs-appellants. Gary R. Allen, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendants-appellees. Appeal from the United States District Court for the Central District of California. Before: BROWNING, PREGERSON, and BRUNETTI, Circuit Judges. BRUNETTI, Circuit Judge: 1 Appellants Jeffrey and Kathy Feiler, as well as their law firm, appeal the district court's grant of summary judgment against them in their wrongful levy action. The Feilers won a decree of specific performance on their contract to purchase a house, and pursuant to that contract the state court judgment also awarded them attorneys' fees. Prior to the date of the state court…